Global Fiscalisation Terminology Reference

A common language for fiscalisation, digital tax control, e-invoicing and e-reporting — built to make cross-jurisdiction discussion clearer and more precise.

144Jurisdictions
2867Terms
V1/2026Latest edition
Global Fiscalisation Terminology Reference

Supporting a common language for global fiscalisation

Different jurisdictions use different terms for similar concepts. The GFTR brings clarity by providing consistent, evidence-based definitions and jurisdictional context — helping governments, tax authorities, businesses and technology providers communicate more effectively.

Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Citation

Mészöly, I. (2026). Global Fiscalisation Terminology Reference (GFTR), V1/2026. Available at: fiscalisations.com/gftr

Format

PDF | 143 jurisdictions | 2,877 terms | Open access

Find terms, definitions and jurisdictional usage

Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.

2,867 terms

DSF

TERM

Déclaration Statistique et Fiscale | Statistical and Tax Return

Cameroonian statistical and tax return submitted by relevant taxpayers through the DGI electronic-service environment.
Relevance: Digital Tax Infrastructure, Tax ReportingTags / Context: DSF, statistical return, tax return, online filing, DGIPDF page: 76

DSFinV-K

TERM

Digitale Schnittstelle der Finanzverwaltung für Kassensysteme | Digital Interface of the Tax Administration for Cash Register Systems

German standardised digital export interface for cash-register data, used for tax audit and cash-register inspection purposes.
Relevance: Fiscalisation, Audit File, Digital Tax InfrastructureTags / Context: DSFinV-K, cash-register export, audit data, tax inspectionPDF page: 132

DSFinV-TW

TERM

Digitale Schnittstelle der Finanzverwaltung für Taxameter und Wegstreckenzähler | Digital Interface of the Tax Administration for Taximeters and Odometers

German standardised digital export interface for EU taximeters and odometers used where these systems fall within the electronic recording-system framework.
Relevance: Fiscalisation, Audit File, TaximetersTags / Context: DSFinV-TW, taximeter, odometer, TSE, audit dataPDF page: 132

DTE

TERM

Documento Tributario Electrónico | Electronic Tax Document

Electronic document transmitted to the tax authority, validated and approved by SIFEN, and recognised for tax, accounting and legal purposes under Paraguay’s electronic-document framework.
Relevance: e-Invoicing, Fiscalisation, Electronic Tax DocumentTags / Context: DTE, Documento Tributario Electrónico, SIFEN, e-Kuatia, DNITPDF page: 241

DTE

TERM

Documento Tributario Electrónico | Electronic Tax Document

Chilean electronic tax document category covering electronic invoices and other electronic tax documents generated by a taxpayer authorised by SII.
Relevance: e-Invoicing, Document Type, Digital Tax InfrastructureTags / Context: DTE, electronic tax document, SII, fiscal documentPDF page: 85

DTE

TERM

Documento Tributario Electrónico | Electronic Tax Document

SAT-authorised electronic tax document issued under the FEL regime and used for invoices, credit notes, debit notes, receipts and other authorised electronic tax documents.
Relevance: e-Invoicing, Tax Document, Digital ReportingTags / Context: DTE, Documento Tributario Electrónico, XML, FELPDF page: 143

DTE

TERM

Documento Tributario Electrónico | Electronic Tax Document

Electronic tax document generated in structured digital format, signed electronically and transmitted to the tax administration for validation under El Salvador’s electronic invoicing model.
Relevance: e-Invoicing, Fiscalisation, Document TypeTags / Context: DTE, electronic tax document, JSON, signature, transmissionPDF page: 116

duomenų perdavimo modulis

TERM

Data Transmission Module

Cash-register component or software function used for secure communication with the security module and with the i.EKA system.
Relevance: Fiscalisation, Data Transmission, Security Module, i.EKATags / Context: duomenų perdavimo modulis, data transmission module, i.EKA, saugos modulisPDF page: 190

DV

TERM

Dígito Verificador | Check Digit

Panama check digit used together with the RUC for taxpayer identification in tax, fiscal-document and electronic-invoicing contexts.
Relevance: Tax Identification, e-Invoicing, FiscalisationTags / Context: DV, Dígito Verificador, RUC, taxpayer identification, DGIPDF page: 238

DVX / STS

TERM

Azərbaycan Respublikasının İqtisadiyyat Nazirliyi yanında Dövlət Vergi Xidməti | State Tax Service under the Ministry of Economy of the Republic of Azerbaijan

Azerbaijani tax authority responsible for tax administration, online cash-register administration, electronic invoicing and tax digital-service infrastructure.
Relevance: Tax Authority, Fiscalisation, e-Invoicing, Digital Tax InfrastructureTags / Context: DVX, STS, tax administration, e-kassa, e-invoice, online servicesPDF page: 45

Who is it for

Governments & tax authorities

Useful for teams shaping fiscal policy, compliance architecture and regulatory communication.

Technology providers

Supports shared interpretation across product, compliance, implementation and commercial teams.

Researchers & analysts

Provides a reference point for comparative work, evidence synthesis and terminology alignment.

Associations & advisers

Helps explain country-specific language and reduce ambiguity in cross-border discussions.

How the GFTR supports work

Stronger cross-jurisdiction dialogue

Supports consistent understanding across different regulatory frameworks.

Better policy and implementation

Helps align discussions between governments, tax authorities and the private sector.

Practical, evidence-based definitions

Built from real-world systems and authoritative sources across jurisdictions.

A living reference

Regularly updated to reflect ongoing regulatory developments and emerging practices.